Share buyback.

MATERIAL REPORT (TREASURY STOCK ACQUISITION DECISION)

6.3 EXEM Material Report / Exchange Reporting Obligation Financial Services Commission / Korea Exchange

Date: September 18, 2026

Company Name: EXEM Co., Ltd. Representative Directors: Jo Jong-am, Go Pyeong-seok Headquarters: 40 Magok-jungang 8-ro 5-gil, Gangseo-gu, Seoul Telephone: 02-6203-6300 Website: http://www.ex-em.com

Prepared by: Representative Director Go Pyeong-seok Telephone: 02-2093-2839

**TREASURY STOCK ACQUISITION DECISION**

1. Planned Acquisition Shares (units) - Common Stock: 793,021 - Other Stock: -

2. Planned Acquisition Amount (KRW) - Common Stock: 999,999,481 - Other Stock: -

3. Planned Acquisition Period - Start Date: September 19, 2026 - End Date: October 7, 2026

4. Planned Holding Period - Start Date: - - End Date: -

5. Acquisition Purpose Stock price stabilization and enhancement of shareholder value

6. Acquisition Method Direct on-market acquisition

7. Commissioned Investment Broker Samsung Securities Co., Ltd.

8. Treasury Stock Holdings Before Acquisition Within Distributable Earnings Range: - Common Stock: 1,922,850 shares (2.8%) - Other Stock: - Other Acquisition: - Common Stock: (%) - Other Stock: -

9. Acquisition Decision Date: September 18, 2026 Independent (Outside) Directors* Attendance: 3 present, absent Auditor (Audit Committee Member not an Independent/Outside Director) Attendance: - *For listed companies: independent directors; for unlisted companies: outside directors

10. Daily Purchase Order Quantity Limit - Common Stock: 93,872 - Other Stock: -

11. Other Matters for Investment Consideration

- The planned acquisition shares in item 1 above are calculated by dividing the planned acquisition amount by the closing price on the business day prior to the board resolution date (September 17, 2026: 1,261 KRW). Actual acquisition quantity and amount may vary depending on future stock price changes.

- The planned acquisition period in item 3 above is determined in accordance with Article 176-2(3) of the Enforcement Decree of the Capital Markets and Financial Investment Business Act, and the actual acquisition period may be shorter.

- The planned holding period in item 4 above shall be six months or more from the final acquisition date and will be determined according to the Company's future policy. Details are omitted at this time. (Separate board resolution and disclosure are planned upon disposal.)

- The daily purchase order quantity limit in item 10 above is calculated based on the calculation basis below.

Relevant Regulation: Article 5-5(1)(2) of the Regulations on Issuance and Disclosure of Securities

Calculation Basis: [The larger of ① and ②] and [the smaller of ③] - ① 10% of acquisition notification shares: 79,302 shares - ② 25% of average daily trading volume for one month from the business day prior to the board resolution date (August 18, September 17, 2026): 93,872 shares - ③ 1% of total issued shares: 675,393 shares

**TREASURY STOCK ACQUISITION AMOUNT LIMIT**

| Item | Amount (KRW) | |------|---------------| | 1. Distributable Earnings Limit under Commercial Act as of end of prior fiscal year | | | a. Net Assets | 114,263,932,102 | | b. Capital | 7,196,343,100 | | c. Sum of capital reserves and earnings reserves accumulated through prior fiscal year | 43,929,841,006 | | d. Unrealized gains as prescribed by Presidential Decree | (400,498,304) | | Subtotal (a-b-c-d) | 63,538,246,300 | | 2. Treasury stock acquisition amount since end of prior fiscal year | 9,504,419,281 | | 3. Dividend amount and related earnings reserves resolved at regular shareholders' meeting since end of prior fiscal year | 3,051,440,552 | | 4. Quarterly/interim dividend amount and related earnings reserves resolved by board since end of prior fiscal year |, | | 5. Trust contract amount |, | | 6. Acquisition cost of treasury shares upon disposal since end of prior fiscal year (moving average method applied) |, | | **Treasury Stock Acquisition Amount Limit (1-2-3-4-5+6)** | **50,982,386,467** |

Note 1: The distributable earnings limit under the Commercial Act as of the end of the prior fiscal year in item 1 above was prepared based on internal calculation using the separate financial statements as of December 31, 2025, as of the report submission date (September 18, 2026).

Note 2: Amounts are in KRW.

**TREASURY STOCK HOLDINGS BEFORE ACQUISITION DECISION**

(Unit: shares)

| Acquisition Method | Stock Type | Opening Balance | Acquisition (+) | Disposal (-) | Cancellation (-) | Closing Balance | Remarks | |---|---|---|---|---|---|---|---| | **Within Distributable Earnings Range** | | | | | | | | | Direct Acquisition - On-market | Common Stock |, | 5,845,784 |, | 3,922,934 | 1,922,850 |, | | | Other Stock |, |, |, |, |, |, | | Direct Acquisition - Off-market | Common Stock |, |, |, |, |, |, | | | Other Stock |, |, |, |, |, |, | | Public Tender Offer | Common Stock |, |, |, |, |, |, | | | Other Stock |, |, |, |, |, |, | | Subtotal (a) | Common Stock |, | 5,845,784 |, | 3,922,934 | 1,922,850 |, | | | Other Stock |, |, |, |, |, |, | | **Trust Contract Acquisition** | | | | | | | | | Trustee Holdings | Common Stock |, |, |, |, |, |, | | | Other Stock |, |, |, |, |, |, | | Physical Holdings | Common Stock |, |, |, |, |, |, | | | Other Stock |, |, |, |, |, |, | | Subtotal (b) | Common Stock |, |, |, |, |, |, | | | Other Stock |, |, |, |, |, |, | | **Other Acquisition (c)** | Common Stock |, |, |, |, |, |, | | | Other Stock |, |, |, |, |, |, | | **Total (a+b+c)** | Common Stock |, | 5,845,784 |, | 3,922,934 | 1,922,850 |, | | | Other Stock |, |, |, |, |, |, |

Note 1: The opening balance above is the holding quantity as of the start of the fiscal year to which the disclosure document preparation date belongs (January 1, 2026), and the closing balance is the holding quantity as of the disclosure document preparation date (September 18, 2026).